Question: 1. Since each section of the code has a unique section number, is it necessary to be concerned about broader subdivisions, such as Subchapter, Chapter,

1. Since each "section" of the code has a unique section number, is it necessary to be concerned about broader subdivisions, such as Subchapter, Chapter, and part?

2. If the U.S. District Court for Eastern Virginia, the Tax Court, and the 9th Circuit have all ruled on a particular issue, then what precedents have been set for which occurs in the futher

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